Organization and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Impacts of Revisions on Financial Statements

The following table presents the impact of this revision on our consolidated statements of operations as follows:

Year Ended December 31, 2017	As Previously Reported		Revision	As Revised
Income tax benefit	46		534	580
Net loss from continuing operations	(7,069	)	534	(6,535	)
Net loss	(10,983	)	534	(10,449	)
Comprehensive loss	(10,183	)	534	(9,649	)
Basic
Continuing operations	(0.30	)	0.02	(0.28	)
Discontinued operations	(0.16	)	—	(0.16	)
Basic loss per common share	(0.46	)	0.02	(0.44	)
Diluted
Continuing operations	(0.30	)	0.02	(0.28	)
Discontinued operations	(0.16	)	—	(0.16	)
Basic loss per common share	(0.46	)	0.02	(0.44	)

The following table presents the impact of the revision on the December 31, 2017 and 2016 consolidated balance sheet:

Year Ended December 31, 2017	As Previously Reported		Revision		As Revised
Deferred income taxes (long-term)	—		(169	)	(169	)
Accumulated deficit	(102,503	)	(169	)	(102,672	)
Total shareholders’ equity	34,341		(169	)	34,172

Year Ended December 31, 2016	As Previously Reported		Revision		As Revised
Deferred income taxes (long-term)	—		(703	)	(703	)
Accumulated deficit	(91,520	)	(703	)	(92,223	)
Total shareholders’ equity	43,392		(703	)	42,689

The error originated for the year ended December 31, 2015 and the accumulated deficit was revised in the Statement of Stockholder's Equity to reflect the correction of the deferred tax liability:

Year Ended December 31, 2015	As Previously Reported		Revision		As Revised
Accumulated deficit	(74,132	)	(703	)	(74,835	)
Total shareholders’ equity	58,974		(703	)	58,271

Schedule of Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheet that sum to the total of the same such amounts shown in the Consolidated Statements of Cash Flows:

	December 31, 2018		December 31, 2017
Cash and cash equivalents	$	12,039	$	8,366
Restricted cash included in current assets	6,020		1,020
Restricted cash included in long-term assets	—		5,000
Total cash, cash equivalents, and restricted cash shown in the Consolidated Statements of Cash Flows	$	18,059	$	14,386

Allowance for Credit Losses on Financing Receivables

The table below sets forth the components of the Allowance for Doubtful Accounts for the years ended December 31.

Year	Balance at January 1		Provision charged to expense		Write-offs / Recoveries			Balance at December 31
2016	$	1,772	$	172	$	(375	)	$	1,569
2017	$	1,569	$	—	$	(24	)	$	1,545
2018	$	1,545	$	—	$	(134	)	$	1,411

Schedule of Excess and Obsolete Inventory Reserve

The table below sets forth the components of the Excess and Obsolete Inventory Reserve for the years ended December 31.

Year	Balance at January 1		Provision charged to expense		Write-offs / Recoveries		Balance at December 31
2016	$	—	$	825	$	—	$	825
2017	825		228		—		1,053
2018	1,053		78		—		1,131

Schedule of Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive (loss) by component were as follows:

	December 31,
	2018			2017
Foreign currency translation
Balance at beginning of period	$	(772	)	$	(1,574	)
Other comprehensive (loss):
Foreign currency translation adjustments (1)	(513		)	802
Balance at end of period	$	(1,285	)	$	(772	)
Available-for-sale marketable securities
Balance at beginning of period	$	4		$	6
Other comprehensive (loss):
Net unrealized holding (loss) (2)	(4		)	(2		)
Balance at end of period	$	—		$	4
Total accumulated other comprehensive (loss)	$	(1,285	)	$	(768	)

(1) In all periods presented, there were no tax impacts related to rate changes and no amounts were reclassified to earnings.

(2) In all periods presented, there were no realized holding gains or losses and therefore no amounts were reclassified to earnings.

Schedule of Goodwill

The entire goodwill balance of $2,116 was allocated to the FUEL CHEM technology segment as of December 31, 2018 and 2017. The Company did not recognize a charge for goodwill impairment for the periods ended December 31, 2018, 2017 and 2016.

Schedule of Finite-Lived Intangible Assets

The table below shows the amortization period and other intangible asset cost by intangible asset as of December 31, 2018 and 2017, and the accumulated amortization and net intangible asset value in total for all other intangible assets.

		2018							2017
Description of Other Intangibles	Amortization Period	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Customer relationships	11-15 years	$	1,198	$	(1,198	)	$	—	$	1,198	$	(1,138	)	$	60
Patent assets	1- 20 years	2,092		(928		)	1,164		2,412		(801		)	1,611
Total		$	3,290	$	(2,126	)	$	1,164	$	3,610	$	(1,939	)	$	1,671

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The table below shows the estimated future amortization expense for intangible assets:

Year	Estimated Amortization Expense
2019	$	132
2020	132
2021	132
2022	132
2023	132
Thereafter	504
Total	$	1,164

Property, Plant and Equipment

The table below shows the depreciable life and cost by asset class as of December 31, 2018 and 2017, and the accumulated depreciation and net book value in total for all classes of assets.

Description of Property and Equipment	Depreciable Life	2018			2017
Land		$	1,050		$	1,050
Building	39 years	3,950			3,950
Building and leasehold improvements	3-39 years	3,242			3,264
Field equipment	3-4 years	19,541			19,251
Computer equipment and software	2-3 years	3,154			3,124
Furniture and fixtures	3-10 years	1,535			1,539
Vehicles	5 years	32			32
Total cost		32,504			32,210
Less accumulated depreciation		(26,528		)	(25,938		)
Total net book value		$	5,976		$	6,272

Schedule of Earnings Per Share, Basic and Diluted

The table below sets forth the weighted-average shares used at December 31 in calculating earnings (loss) per share:

	2018	2017	2016
Basic weighted-average shares	24,164,000	23,872,000	23,365,000
Conversion of unsecured loan notes	—	—	—
Unexercised options and unvested restricted stock units	—	—	—
Diluted weighted-average shares	24,164,000	23,872,000	23,365,000

Schedule of Segment Reporting Information, by Segment

The following table presents our revenues and net loss in China for the years ended December 31, 2018, 2017 and 2016:

	2018			2017			2016
Total revenues	$	3,006		$	8,034		$	5,087
Net loss	(1,868		)	(1,343		)	(2,300		)

The following table presents net assets in China for the years ended December 31, 2018, 2017 and 2016:

	2018		2017		2016
Total assets	$	8,546	$	13,005	$	13,474
Total liabilities	2,953		5,245		5,306
Total net assets	5,593		7,760		8,168

Information about reporting segment net sales and gross margin from continuing operations are provided below:

For the year ended December 31, 2018	Air Pollution  Control Segment			FUEL CHEM Segment			Other			Total
Revenues from external customers	$	38,417		$	18,118		$	—		$	56,535
Cost of sales	(27,382		)	(9,089		)	—			(36,471		)
Gross margin	11,035			9,029			—			20,064
Selling, general and administrative	—			—			(18,564		)	(18,564		)
Research and development	—			—			(1,073		)	(1,073		)
Intangible assets impairment	—			—			(317		)	(317		)
Operating income (loss) from continuing operations	$	11,035		$	9,029		$	(19,954	)	$	110

For the year ended December 31, 2017	Air Pollution  Control Segment			FUEL CHEM Segment			Other			Total
Revenues from external customers	$	27,808		$	17,358		$	—		$	45,166
Cost of sales	(18,478		)	(8,666		)	—			(27,144		)
Gross margin	9,330			8,692			—			18,022
Selling, general and administrative	—			—			(20,933		)	(20,933		)
Restructuring charge	(58		)	(61		)	—			(119		)
Research and development	—			—			(1,070		)	(1,070		)
Building impairment	—			—			(2,965		)	(2,965		)
Operating income (loss) from continuing operations	$	9,272		$	8,631		$	(24,968	)	$	(7,065	)

For the year ended December 31, 2016	Air Pollution  Control Segment			FUEL CHEM Segment			Other			Total
Revenues from external customers	$	34,052		$	21,109		$	—		$	55,161
Cost of sales	(25,370		)	(10,997		)	—			(36,367		)
Gross margin	8,682			10,112			—			18,794
Selling, general and administrative	—			—			(25,564		)	(25,564		)
Restructuring charge	(537		)	(891		)	—			(1,428		)
Research and development	—			—			(1,752		)	(1,752		)
Intangible assets impairment	—			—			(2,074		)	(2,074		)
Operating income (loss) from continuing operations	$	8,145		$	9,221		$	(29,390	)	$	(12,024	)